Malta has published Legal Notice No. 23 of 2020 in the Official Gazette, which includes the order for the ratification of the pending income tax treaty with Ghana. The treaty, signed 26 March 2019, is the first of its kind between the two countries. Taxes Covered The treaty covers Ghana income tax and Malta income tax. Withholding Tax Rates Dividends - for dividends paid by a resident of Ghana to a resident of Malta, the tax may not exceed 6% for dividends paid by a resident of Malta to a resident of Ghana, the tax is limited to the amount...